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1990 (2) TMI 152 - CEGAT, NEW DELHIExtract: .......under - ldquo 13. In view of the case law discussed above, we hold that the repair of transformers in the instant case does not amount to lsquo manufacture rsquo . The appellant is liable to pay duty on the value of spare parts manufactured, if otherwise payable and used in the old transformers and no duty is chargeable on the labour charges. rdquo
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